Fringe benefits tax (FBT) instalment

Fringe benefits tax (FBT) is a tax employers pay on certain benefits they provide to their employees, including their employees' family or other associates. The benefits may be in addition to, or part of, their salary or wages package. FBT is separate from income tax.

If you were required to pay FBT of $3,000 or more in the previous year, you need to pay the tax quarterly by instalments with your business activity statement (BAS).

Due dates

The FBT year is from 1 April to 31 March. If you pay FBT by instalments, lodge all of your BASs for the FBT year ending 31 March, including the March quarter, before lodging your annual FBT return.

Next steps:

Lodge your BAS




Last modified: 10 Dec 2014QC 33675